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Article
Publication date: 19 July 2011

Malcolm Smith, Yinan Dong and Yun Ren

The purpose of this paper is to investigate the relationship between narrative disclosures and corporate performance based on Australian evidence. In particular it builds…

Abstract

Purpose

The purpose of this paper is to investigate the relationship between narrative disclosures and corporate performance based on Australian evidence. In particular it builds a model which discriminates between good and poor performing companies based on their corporate narratives.

Design/methodology/approach

A sample of Australian manufacturing companies is classified into two groups based on earnings per share (EPS) movement between 2008 and 2009. A content analysis of their discretionary narrative disclosures is used to classify and predict group membership.

Findings

This study finds that the word‐based variables based on discretionary disclosures are significantly correlated with corporate performance. Word‐based variables can successfully classify companies between “good” performers and “poor” performers with an accuracy of 86 percent.

Research limitations/implications

The relatively small sample size, for Australian manufacturing companies, limits both the predictive ability of the model and its generalisability elsewhere.

Practical implications

The findings of the paper demonstrate that certain keywords, notably the use of “high/highest” and “dividends” are significantly and positively associated with superior performance.

Originality/value

The study builds a classification model for continuing Australian companies, whereas prior research focuses on UK and US companies and is based on a healthy/failed distinction.

Details

Asian Review of Accounting, vol. 19 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 19 July 2011

Malcolm Smith, Yun Ren and Yinan Dong

The purpose of this paper is to examine the extent to which “corporate governance” and “conservatism” variables can contribute to the predictive ability of corporate…

1363

Abstract

Purpose

The purpose of this paper is to examine the extent to which “corporate governance” and “conservatism” variables can contribute to the predictive ability of corporate financial disclosures.

Design/methodology/approach

Multiple discriminant analysis is used to differentiate between good and poor companies in Australian manufacturing industry on the basis of their 2009 performance. A classification model including size, governance and conservatism variables, together with financial ratio data is constructed based on 2008 data, and used to predict 2009 performance.

Findings

A model with conservatism, total debt/total assets, company size, and “percentage of shareholdings held by non‐executive directors” (representing corporate governance) as its independent variables, has a classification accuracy of 80.6 percent, and a predictive accuracy of 62.2 percent.

Research limitations/implications

The relatively small sample size, for Australian manufacturing companies, limits both the predictive ability of the model and its generalisability elsewhere.

Practical implications

The findings of the paper demonstrate the importance of both “conservatism” and “corporate governance” measures in determining corporate financial performance.

Originality/value

The paper uses familiar discriminant methods in an unfamiliar context – focusing on surviving companies exhibiting extremes of financial performance.

Details

Asian Review of Accounting, vol. 19 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 3 April 2017

Qing Zhou, Gang Fang, Wei Yang, Yun Wu and Liqin Ren

The purpose of this paper is to theoretically and empirically analyze the impact of the types of micro-innovation on innovation performance and the choice of…

Abstract

Purpose

The purpose of this paper is to theoretically and empirically analyze the impact of the types of micro-innovation on innovation performance and the choice of micro-innovation strategies in different contexts on the basis of an examination of the basis and standards of micro-innovation categorization.

Design/methodology/approach

The authors collected and analyzed 206 survey samples from the Zhejiang Province in China; there were 68, 63 and 75 enterprises at inception, high growth and maturity stages, respectively, and there were, in total, 53, 90 and 63 low-tech manufacturing small and medium enterprises (SMEs), technology-intensive manufacturing SMEs and service-oriented SMEs, respectively. Multiple regression analysis was used to test the hypotheses.

Findings

The analysis results suggest that SMEs at the embryonic stage should choose strategies of imitative innovation, whereas SMEs at growth stage should use continued micro-innovation and independent micro-innovation as the optimal choices; it is better for the SMEs at the mature stage to resort to independent micro-innovation. Low-tech manufacturing SMEs should opt for the continued micro-innovation strategy, and technology-intensive manufacturing SMEs should adopt independent micro-innovation, whereas service-oriented SMEs should choose both continued and independent micro-innovation strategies.

Originality/value

This study sets up a classification framework of micro-innovation and addresses its category and sources, thus extending the micro-innovation research results. The conclusion also supports and enriches the view of open innovation in the innovation theory. Hidden behind the phenomenon that internal and external factors play vital roles, it is a basic rule that innovation activities must be subject to various related factors.

Details

Chinese Management Studies, vol. 11 no. 1
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 17 November 2020

Bo Yang, Pingping Fu, ‘Alim J. Beveridge and Qing Qu

Through three case studies, the authors aim to examine how Confucian humanistic philosophy can be applied to leadership practices and show how it is possible to practice…

Abstract

Purpose

Through three case studies, the authors aim to examine how Confucian humanistic philosophy can be applied to leadership practices and show how it is possible to practice humanistic leadership in the Chinese context.

Design/methodology/approach

The authors use case studies of three exemplary humanistic leaders and the companies they lead to describe their leadership practices and influence on others and their companies.

Findings

The authors identify three common elements that connect their observations to an emerging scholarly conceptualization of humanistic leadership and develop a framework of Confucian humanistic leadership consisting of five attributes. The cases the authors studied suggest that the five attributes should be understood as being mutually reinforcing and acting in concert, rather than each acting independently of the others. The authors found that there is inherent consistency and connection between the core values of Confucianism and humanistic leadership.

Originality/value

The research contributes to the leadership literature, specifically the emerging literature on humanistic leadership, by introducing a framework for Confucian humanistic leadership. While much of the extant literature on humanistic leadership has been conceptual, the study shows how it is possible to practice humanistic leadership in the Chinese context by drawing on the foundation provided by Confucian humanistic philosophy. The findings also contribute to humanistic leadership research by providing important insights into specific capabilities that can help put the principles of humanistic leadership into practice, but that have not been considered to date.

Details

Cross Cultural & Strategic Management, vol. 27 no. 4
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 30 October 2018

Daniel Quaye and Isaac Mensah

The purpose of this paper is to establish how small- and medium-sized enterprises (SMEs) in water, beverage, soap, detergent, metal fabrication, wood and furniture…

3636

Abstract

Purpose

The purpose of this paper is to establish how small- and medium-sized enterprises (SMEs) in water, beverage, soap, detergent, metal fabrication, wood and furniture manufacturing industries can sustain or improve their competitive advantage by integrating specific resources and capabilities. The paper seeks to offer an alternative framework “resource capability-based view (RCBV)” that provides a strategic marketing direction for SMEs regarding how innovative marketing practices and dynamic marketing capabilities integrate to create sustainable market advantage.

Design/methodology/approach

This current paper employed a quantitative survey design with a positivist methodological research paradigm. The paper used a multi-stage stratified and simple random sampling technique to collect data from 591 manufacturing SMEs in Ghana. SMEs in water, beverage, soap, detergent, metal fabrication, wood and furniture manufacturing industries were sampled for the study. A structural equation model was employed to test the study hypotheses to arrive at the findings.

Findings

The study found that product design and packaging innovations, promotion innovations, retail innovations and pricing innovations provide sustainable market advantage for water, beverage, detergent and metal fabrication SMEs. The paper also found that new product designs and packages are the major drivers of sustainable market advantage followed by innovative retail outlets. The paper further originated that integrating marketing competence (marketing resources and marketing capabilities) and innovative marketing activities provides a marginal improvement in competitive advantage. Physical resources may result in market advantage but integrating physical resources with dynamic marketing capabilities provides sufficient competitive sustainability in a competitive market.

Practical implications

SMEs in water, beverage, soap, detergent, metal fabrication, wood and furniture manufacturing industries should prioritise their key marketing resources and capabilities in product designs, promotion, pricing and retailing innovations in order to sustain market advantage. Old products should not be faded from the market but rather SME managers should employ innovative retail strategies, such as eco-friendly advertising, product re-branding and digital platforms (social network sites and websites), which are important to sustaining market performance. Government must develop targeted policies to bridge the information gap between SMEs and research institutions such as universities through regular subsidised entrepreneurial training and creation of semi-annual industry-academic fairs. The main theoretical contribution of this current paper is the development of “RCBV” as a framework which shows how SMEs can integrate specific resources and capabilities to achieve sustainable market advantage. This framework offers an integrative view of conventional resource-based view and dynamic capability theory (DCT) which are independently examined in the literature.

Originality/value

This current study has proposed an integrated and elaborative approach to the conventional resource-based view and DCT which does not provide a composite understanding in the literature. SMEs may lack the needed resources and capabilities to introduce new products or extant product lines but this paper has demonstrated that how SME can sustain market advantage of existing product(s) by synchronously using specific marketing resources and capabilities. The proposed framework offers a guide for SMEs to integrate their physical resources and capabilities to sustain their market advantage.

Details

Management Decision, vol. 57 no. 7
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 9 January 2020

Duen-Ren Liu, Yun-Cheng Chou and Ciao-Ting Jian

Online news websites provide diverse article topics, such as fashion news, entertainment and movie information, to attract more users and create more benefits…

Abstract

Purpose

Online news websites provide diverse article topics, such as fashion news, entertainment and movie information, to attract more users and create more benefits. Recommending movie information to users reading news online can enhance the impression of diverse information and may consequently improve benefits. Accordingly, providing online movie recommendations can improve users’ satisfactions with the website, and thus is an important trend for online news websites. This study aims to propose a novel online recommendation method for recommending movie information to users when they are browsing news articles.

Design/methodology/approach

Association rule mining is applied to users’ news and movie browsing to find latent associations between news and movies. A novel online recommendation approach is proposed based on latent Dirichlet allocation (LDA), enhanced collaborative topic modeling (ECTM) and the diversity of recommendations. The performance of proposed approach is evaluated via an online evaluation on a real news website.

Findings

The online evaluation results show that the click-through rate can be improved by the proposed hybrid method integrating recommendation diversity, LDA, ECTM and users’ online interests, which are adapted to the current browsing news. The experiment results also show that considering recommendation diversity can achieve better performance.

Originality/value

Existing studies had not investigated the problem of recommending movie information to users while they are reading news online. To address this problem, a novel hybrid recommendation method is proposed for dealing with cross-type recommendation tasks and the cold-start issue. Moreover, the proposed method is implemented and evaluated online in a real world news website, while such online evaluation is rarely conducted in related research. This work contributes to deriving user’s online preferences for cross-type recommendations by integrating recommendation diversity, LDA, ECTM and adaptive online interests. The research findings also contribute to increasing the commercial value of the online news websites.

Article
Publication date: 12 February 2018

Duen-Ren Liu, Yun-Cheng Chou, Chi-Ching Chung and Hsiu-Yu Liao

Due to the rapidly increasing volume of users and products in virtual worlds, recommender systems are an important feature in virtual worlds; they can help solve…

Abstract

Purpose

Due to the rapidly increasing volume of users and products in virtual worlds, recommender systems are an important feature in virtual worlds; they can help solve information overload problems. Virtual world users are able to perform several actions that promote the enjoyment of their virtual life, including interacting with others, visiting virtual houses and shopping for virtual products. This study aims to concentrate on the following two important factors: the social neighbors’ influences and the virtual house bandwagon phenomenon, which affects users’ preferences during their virtual house visits and purchasing processes.

Design/methodology/approach

The authors determine social influence by considering the interactions between the target user and social circle neighbors. The degree of influence of the virtual house bandwagon effect is derived by analyzing the preferences of the virtual house hosts who have been visited by target users during their successive visits. A novel hybrid recommendation method is proposed herein to predict users’ preferences by combining the analyses of both factors.

Findings

The recommendation performance of the proposed method is evaluated by conducting experiments with a data set collected from a virtual world platform. The experimental results show that the proposed method outperforms the conventional recommendation methods, and they also exhibit the effectiveness of considering both the social influence and the virtual house bandwagon effect for making effective recommendations.

Originality/value

Existing studies on recommendation methods did not investigate the virtual house bandwagon effects that are unique to the virtual worlds. The novel idea of the virtual house bandwagon effect is proposed and analyzed for predicting users’ preferences. Moreover, a novel hybrid recommendation approach is proposed herein for generating virtual product recommendations. The proposed approach is able to improve the accuracy of preference predictions and enhance the innovative value of recommender systems for virtual worlds.

Details

Kybernetes, vol. 47 no. 3
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 7 June 2021

Ying-Feng Kuo, Jian-Ren Hou and Yun-Hsi Hsieh

Netizens refer to citizens of the internet, and code-switching refers to the use of more than one language, style or form of expression to communicate. This study explores…

Abstract

Purpose

Netizens refer to citizens of the internet, and code-switching refers to the use of more than one language, style or form of expression to communicate. This study explores the advertising communication effectiveness of using netizen language code-switching in Facebook ads. Moreover, if a brand is with negative brand images, using positive brand images as a control group, this study investigates not only the advertising communication effectiveness of netizen language code-switching but also its effectiveness of remedying the negative brand images.

Design/methodology/approach

Online experiments were conducted, and data were analyzed using independent sample t-test, MANOVA and ANOVA.

Findings

The results indicate that netizen language code-switching can enhance advertising communication effectiveness in Facebook ads. Furthermore, under a negative brand image, netizen language code-switching has significant effects on improving Facebook advertising communication effectiveness.

Originality/value

This study takes netizens as the research subjects to explore the advertising communication effectiveness of netizen language code-switching in Facebook ads. This study provides further insight into the effect of netizens' culture on Facebook advertising and enriches the existing literature on social media advertising, as well as expanding the application of code-switching. The results of this study provide enterprises a new perspective on the copywriting content design of Facebook ads.

Details

Internet Research, vol. 31 no. 5
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 3 February 2020

Hui Zhang, Jinwen Tan, Chenyang Zhao, Zhicong Liang, Li Liu, Hang Zhong and Shaosheng Fan

This paper aims to solve the problem between detection efficiency and performance in grasp commodities rapidly. A fast detection and grasping method based on improved…

Abstract

Purpose

This paper aims to solve the problem between detection efficiency and performance in grasp commodities rapidly. A fast detection and grasping method based on improved faster R-CNN is purposed and applied to the mobile manipulator to grab commodities on the shelf.

Design/methodology/approach

To reduce the time cost of algorithm, a new structure of neural network based on faster R CNN is designed. To select the anchor box reasonably according to the data set, the data set-adaptive algorithm for choosing anchor box is presented; multiple models of ten types of daily objects are trained for the validation of the improved faster R-CNN. The proposed algorithm is deployed to the self-developed mobile manipulator, and three experiments are designed to evaluate the proposed method.

Findings

The result indicates that the proposed method is successfully performed on the mobile manipulator; it not only accomplishes the detection effectively but also grasps the objects on the shelf successfully.

Originality/value

The proposed method can improve the efficiency of faster R-CNN, maintain excellent performance, meet the requirement of real-time detection, and the self-developed mobile manipulator can accomplish the task of grasping objects.

Details

Industrial Robot: the international journal of robotics research and application, vol. 47 no. 2
Type: Research Article
ISSN: 0143-991X

Keywords

Book part
Publication date: 10 December 2015

Dekar Urumsah

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally…

Abstract

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

Details

E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

Keywords

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